Sudbury & District CitizensAdvice
(A company limited by guarantee)
Unaudited Report& Financial Statements
Year ending 31 March 2022
Charity number: 1123466
Company number: 6051096

Sudbury & District Citizens Advice
{A company limlted by guarantee)
Report & Financial Statements
Year ending 31 March 2022
Page
Report of the Irustees lincluding Directors, Report} forthe year ending 31 March 2022
Independent examinerfs report lo the Iru8t8&8 forthg year ending 31 March 2022
Slalemenl of financial activilies lincluding income and expenditure account) for the year ending 31
March 2022
Balance sheet as at 31 March 2022
10
Statement of cash flows forthe year ending 31 March 2022
11
Notes lo the financlal slalemenls
12

Sudbury & Dlstrict Citizens Advice
Report of the trusteos (including Dlrectors. Roport) for tho year ending 31 March 2022
The Trustees (tho are also the Directors of the Company for the purposes of company lawl are pleased tts
presant their annual directors. report together with Ihg financial slatamanls of tho charity for the year ending
31 March 2022 which are also prepared to meet the wuir¢ments for a direcloTS' report and accounts for
Companies Act purposes.
The financial statements comply wth the Charities Act 2011. the Companies Act 2006. the Memorandum and
Articles of Association, and the Charities Statement of Recomrnended Pwtice I"Charities SORP") (applicable
lo charflles preparing their accounts in acco￿anCe with the Financial ReportSng Standard applicable in the UK
and Republic of Ireland,. IFRS 1021 issued in October 2019.
CHAIR'SREPORT
OWECTIVES AND ACTIVITIES
Obj•cti¥8s and aims ft>r the public ben¢fit
The principal objectlves of the charlly. as sel out In the Memorandum of Assoclallon, are lo promote any
charitable purpose for the benelil of the comfnunily in Sudbury and the surrounding a￿8$ by the
advancgment of education. the protection ar￿ preservation of health and the relief of poverty, Sick￿$$ and
dlsliess".
The board confirm that they have referred to the guidance contained in the Cha¥ily CommiSSK)ns general
guid8nce on public benefit when reviewir@ the charity's aims and objectives and in planning future activities.
The charity carries out these objectives through the involvement of our staff and Voluntee￿ in a very wde
range of acllvities reflecting Ihe many kinds of issues that trouble members of the community on a dally basis.
SIgnIfi￿nt actSvltles
We provide free. independvnt. confidential, and impartial advi￿ lo everyone on their problems, rights and
responsibili11gs across 8 fd￿￿e of topics. These include btrnefits, consumer issuos, debt, discrimination,
employment, famlly and relationship5, heafth. housing, immigratlon, aNI legal issuès.
Our experience is thal many clients in difficulties have several issues that are connected and need resolution
together. So, we continue lo support ourclienls wlh advice and guidance until their problems are resolved or
they have a clear pathway they can follow.
The benelils of our swport 8xlend beyond Ihe practical resolution of clients, issues to their peace of mind and
slgnificanl health and well-bang improvements. National fftsearch shows this brings measurable fiscal
benefits and wider gains in social and economic terms.
PERFORMANCE AND IMPACT
The year on which we are reporting continued, from the previous year. to be dominated by the Covid-19
pandernic. While we had hoped for a retum lo the off ice and more nomial team working, the uncertainty did
not lift unlil the lasl quarter. As a result, the team continued to work remotely to serve our clients with just a
few people allending the office based on their preference. In the last quarter this gradually eased and we
relumed to offering clients face40-face advice on a by4ppointment basls. This remained a small part of our
service mix and the Board recognises that the future will be hybrid working supported by digital technology.
I wrote last year that 'Our team rèsponded briS1ianUy to the challenges of the new model.. but the 808rd is
under no illusion that lockdown and rpmote working has taken a toll from which we musl all work hard lo re-
build." We did indeed experience that loll la natlonal phenomenon} and during the year experienced loss of
capacity in the fom of both staff and volunteers re4Jof ining their person81 priorit19S together with oporaliona
issues from remote working. In the second half of the year, we worked hard to lum that around arKI the Board
is pleased with both the extent lo ￿1¢h the team has been rebuilt and the introduction of new ￿leS to improve
productivity and quality. This wotk contiwes.

Sudbury & Dlstrfct Citlzens Advlco
Report of the trustees (including Direclors. Report) for tho year ending 31 March 2022
the context of the shifting sands of demand during the pandemlc combined wth the capacity issues, the
Board is plèased that we supported 1910 clients with 8596 issues a￿1 achigved £460,579 of direct f Inancial
benefit for them and the local economy. We noted last year that clients are presenting with more, and more
omplex issues and this trend continued wlh a increase in issues per client and 8 21 % in¢￿ase in the
activities we have to undertake on clients, behalf. The Board expecls this trend to contlnue further
implications forcapacity. productNilyand workflow design.
The profile of client demand Is also chgnging in some areas. Our k)ng4emi experience has been Ihal around
50% of our clSents are disabled or wlth tong lerrn health conditions. Alongside that our no￿al experience is
that work on benefits Is around 250/D of our ￿rk. These two fundamentals have nol changed bul below that
we hav8 seen significant changes in dgmand profil8. Universal credlt support and emplDymenl issues were
tll dovm while questions on debt, housing and relationships have seen significant increases. W8 èxpect Ihls
trend to continue in the f ace of the Cost￿f41vIThJ crisis.
A cruci81 fole forthe Board is to onsure the financial sustainability of our organisation so that we can continue
to provide our essential service. We ente￿ the year forecasting a surplus of £25,IKJO bul th8 Outlum has
been £8,483 as the f unding environment tightened faster than we had expected. The fo￿¢8$1 as we enter the
coming year 22123 is fora deficit of £55,OfX). Our stratègic review process hay the cotyèction of this situation
al Its centre and the Board is determined to innovate in both funding and delivery models. We a￿ fortunate lo
have the cash to invest over arid abovè our reserves policy. We were clèar in last yearfs report that viewed
this a5 a post-covld investment and development opportunity for our organisalion and our funders.
We are extremely graleful to our many supporters for their fLmding and especially the District, Tovm and
Parish Councils, Suffolk County Council. the Clinical Commissioning Group and the Nalional Lollery. We
appreciate their confidence in what we do. their support during the pandemic and the increasing funding
horizons they are providing. We are commilted to working wth thwn on ￿ach and engagement wth our
community and in alliance with other Cit12ens Advice organisalions across Suffolk
The advice provide is totally dependent on our team of dedicated volunte8r advisors, led by our
oulstandiry core staff. Their combined work duriro the Continuing fall-out from the pandemi¢ has shown
dedicalion and commitment to our community of the highest order. On behall of the trustees. they all have our
greatest respect and sincere thanks.
Prlnclpal Fundlng Sources
The charity is principally funded by grants f rom various bodies detailed in the reports accounts.
The charity did not have any bonDwings f rom either a providw cf funding or other sources al the Balance
She81 dale.
Reserves poll¢y
The directors believe that the Bureau shoubj sel aside f inancial reserves lo ensure that it can Contin￿ lo
operate and meet the needs of c￿'ent5 in th8 event of unexpected contingencies Includlng a cessation or
inte￿UptIon of part of ils fU￿ing. In addition, the Bureau needs to be in a position to meet ils conlraclual
commilmenls. UThJer the agreed reserves policy reseNes of £186,660 we set aside within unmlricled
reseNes.
In addition to the above. the Bureau will mainlaln restricted ￿SerVeS where funds are Tgstricted by the
donor or funder and Cannot be used forgeneral purposes.
At 31 March 2021 total unrestricted rgserves were £268.406 {2021: £232,925) and re51ricled funds were
£32,093 12021: £59,086).

Sudbury & Dlstrlct citlzens Advlce
Report of the trustees {including Directors, Report) for the year ending 31 March 2022
Reference and admlnlstratlvg dgtslls
Charity name:
Charity number.
Company number.
Prfncipal offirE and registered off Ice..
Sudbury & District Citizens Advice
1123466
6051096
Keyse House. Acton Lane. Sudbury. Suffolk. C010 1QN
Our advlsgrs
Independent examiner
Moore Green Chartered Accountants
22 FriaTS Strg&t, Sudbury. Suffolk. C010 2AA
Banke￿..
Lloyds Bank PIC
30 Market Hill. Sudbury. Suffolk.C010 2EL
Dlrectors and trustees
The directo￿ of the charitablg company {Ihe charity) are its trustees forlhe purpose of charity law. The
trustees and off iceTr serving during the year and since the year end were as follows:
Alan Brailhwaile {Chairl
Robert Spivey (Treasurer
resigned 08.12.21}
Janice Osbome (TNsteel - resigned 13.07.22}
Mural Kirac (Trustee}
Lyndsay Salmon (Trustee
Janice Bowdery ITrust8el
MaTgaret Maybury (Trusleel
Paul Sweeny (Trnjsteel
Dave Watts ITrLJSteel
Sarah Bartlett ￿reatsUrer
appointed 26.01.221
Rlham Aboushousha ITrustee
appointed 26.01.221
Martin Roya18 (trustee - appoint￿ 26.01.221
resigned 08.12.211
Chief officer:
Colleen Sweeney

Sudbury & Dlstrfct citlzens Advlce
Report of the trustees (including Dire¢lors' Report) for the year ending 31 March 2022
Strudure, Governanco and Management
Gov•rning documènt
Sudbury & District Citizens Advice is a charitable company Ilmlted by guarantee, incorpoiated on 4 April
2008. The Company is govemed by its Memorandum and Articles of Association. In the event of the
company bell￿ wound up every member (including membets who ceased to be members within one year
prior to such winding up} ￿￿Uld be required lo contributè to the company's assets an amount not
exc￿ding £1.
The company is a r8gislered charlly with the Charity Commission.
Twstee recfulknont and appolntment
Trustees are either initially co-opted by the Tnjstee Board and Ihen elected to the Board at an Annual General
Meeting wthin three years of Coryopllon or, alternatively, elected di￿G11Y al èn Annual General Meeting.
The charity seeks nominations for tru51ee vacancies in regard to having the need to have a broad mix of
skills and experrence.
Trustee induction and training
New trustees are briefed on their legal obligations under charity and company law. the content of th8
Articles of Association. the committee and decisionrfmaking processes. the strategic business
developmeril plan and recent financial performance of the charity. They also meet key employees,
volunteers and other trustees. Trustees aTe encouraged lo attend appropriate exlemal training events
ere these wll facilitate the understanding of their Tole.
Organlsatlonal stru¢ture
Th8 trustee board is responsible for setting ihe strategic dlrectlon of the organisation and the poI￿Y of the
charily. The truslaes carry the ultimate responslbllity for the conduct of Sudbury & District Citizens Advica
and for ensurirg Ihal the charity satisfies its legal and contrdclual obligations. Trustees meet quartedy as
a minimum, and delegate thè day4041ay operation of the organisation lo a paid Chief off icer. The Intstee
board is independent from management. A reglsler of members, interest5 is maintained at the registered
office and is avail8ble to the public.
Relat•d partlas and Coryoporatlon wlth other Org￿lSaIlOns
Sudbury & District CIttter￿ Advlce is a member of Citizens Advice, the national association for the
Citizens Advice Se￿ICe. Frofll April 2015 Citizens Advic9 Bureau became knovffl as Local Citizèns Advi¢e
ILCAI. The Charity also cooperates and li81S8S Wth many other advisory service5, local charities, Iru51s
and social services departments on behalf of clients.
Pay policy for senior staff
The directors consider the board of directors. who 8Te the Trust's trustees and the chief Dfficer. the key
management personnel of the charity in charge of directing and controlling, njnning and operating the charily
on a day-to-day basis. All directors give of their tlme freely and no director received remuneration in the year.
Detsils of directors. experL%es and related party transactions are disclosed in note 17 to the accounts. The pay
of the senior staff is reviewed annually and normally increased in accordance with average earnings. In view
of the nature of the chadly. the directors benchmark agalnst pay levels in the publie setlor.

Sudbury & District Citizens Advice
Report of the trustees {Includlng Dlrectors, Report} for the year ending 31 March 2022
Audlt proce$$
The charitable company is annually audited by Citizens Advice using a Performance and Quality
Framewo rk. Every thTee y8at5 the LCA receives a full audit lo ensure compliance wlh the Advice
Quality Standard IAQSI and the Mongy Advice Sorvice Debt Advice Quality Fram&work
{MASDAQFI.
The R￿lAmbÈr1yeJ1OW and Green IRAYGI scoring system is used to mark each of the five key
areas.. Quality of Advice Assessment.
Client Experience,. People Managem enl,. Leaders hip,
Fin￿¢￿81 He8￿h Monitoring.
Qualily of Advice Assessment
every quarter Ihe LCA selF4ssesses a selection of Cases whi¢h arg
then checked by a Citizens Advice auditor for the quality of the self4ssessment and quality of
advica.
Client Experience - a selection of clients is contacted by email or text after the advice process to
assess their satisfaction with the servÉce and the advice provided.
People Management - an annual survey is sent lo all staff and volunleers to ask people about th&r
experiences, identify wh81'8 wort(ing well and see whgrg improvements can be made.
Le8dersknp the TnJstees annually self4ssess how well the charity is run and whether it is delivering
good quality services. The selfvasse5sment is checked by an auditor f￿ffl Qtizens Advice.
Financial Health - quarterfy financial reports are provided to Citizens Advice which are assessed
againsl the budget and Ihe Reserves Policy. A comparison is provided against LCA in the family
group.
Rlsk management
The board ha5 a fomial risk management policy. The principal risks lo which the ch8r5ty 18 exposed have
been identified anrj appropriate controls are in place to provide ￿aSonable assurdnce against fraud
antj error. To this end the board has pul in place a documented fomial risk assessment which is
reviewed and updated on a regular basis.
Twstee8' respon8ibllitleB In relation to Ihe financlal statomgnts
The charity trustees (who are also the directors of the charity for the purposes of COFnpany lawl are
responssble for preparing a Truslegs, Annual Report and financial stalemenls in accordance with applicable
law and United Kingdom Accounting Standards (United King¢Jom f*nerally Accepted Accounting Prdclice).
The report and ac¢ount5 have been prepared in accordance with the provisions in the Companies Act 2C¢J6
relating to small companies.
Company law requires the charity trnSt￿ to prepare f in￿CIal statements for gach year whlch give a INe and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources for that period. In preparing the f inancial stalemenls. the trustees are raquired to..
Select suitable accounting policie5 and then apply Ihern consistently.,
. thserve the methods and principles in the Charities SORP..
• Make judgements and estimates that are reasonable and pwdent;
State whether applicable UK accounting sl8nd8rds have been followed. subject lo any materi
departures disclosed and explained in the financial statements., and
Prepare the financlal slalemenls on the going concèm basis unless it 18 inappropriate to presuma
that the charity will continue in business.

Sudbury & District Citlzons Advlco
Report of tha trustees (including Directors. Report) for tha year ending 31 March 2022
The trustees are responsible for keeping adequate accounting records that disclose wth ￿8$Onable 8ccuracy
at any time the f inancial position of the charity and lo enable them lo ertsuTe that the f inanci81 statements
Comply with the Companies Act 2006. They a￿ also responsibleforsafeguarfing the assets of the and hence
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responslble forthe malntenance and Inlegrfly of the corporate and financial information
ir￿lUded on the charitable company's websile. Legislation in the United Kingdom 9oveming the preparalion
and dissernination of financial statements may diff8rfrom18gislation in other jurisdiction5.
The trustees, annual report was approved on 8nd slgned on behalf of the board oflnjstees
A W Braithwaite
{Chairl Trustee
1¥h October 2022

Sudbury & Dlstrlct citlzens Advlce
Independent examiner's report to the trustees for the year endlng 31 March 2022
I reportto Ihe ch8ritytnJstees on myexamination oflhtr8¢¢ountsoflhe ¢ompanyforthe year ended 31 March 2022
whltti 8r8 s&tout on pages9 to 22.
Re$ponslbllttlo$ and basks of rnport
As Ihe charfty Iruslees of the cornp8nyland also i& dlreciorslortr)e purposesol company lawlyou are responsible lor
Ihè preparation o)ftheaccounts in acCOrdan￿with the requiremertsoflhe CompaniesAet20061'lhe 2006Act'i.
Having satisfied mysellthÈtthe accounts of Ihe companyare not required to be audited underPart 16of the 2006 Act
and 8re eligible for independent examination, I report in resp8clof my examination of your cornpany's aecou nts as
carried out underseetion 145 of the ChkritiesAct 20111'the 2011 Act'l. In carry¢ng out my exami17ats.on Ihave lollowea
the Directions given by thè Charitycommission undwse¢bon 14515llblof Ihe2011 Act.
Indopondent 8xamln8r'6 81atorn8nt
Since the company'sgros5inryJtne exceeded £250,OOOyourexaminermustbe a memberof a bodylisled in sectlon
145 of the 2011 Act. I confirm that l am qualified ioundertakethe exarnination because lam 8 mernberof Ihe InEt'tute
of Charter8dAccountantsin EngSandand Wales. whichts one of the lisied bodie5.
I have completed my examlnalon. I conflmi Ihat no matters hava come to my attentyon in connection with the
examinatlgn giving me cause to believe Ihatin any rnaterial respect..
1. accounting recordsw&￿ not kèpt In rospect ofthe companyas required bysection 386of th& 2006Art or
2. the accountsdo not accofd wllh those re￿rdS-, or
3. Ihe accounts do not comply wilh the accounting requiremants of secbon 396 of the 2006 Act Olher than any
requirementthatthe accountsgiva a'tru? and falrvlBw' which is not a rnattercon3idered aspartof an independent
examination,. or
4. the accounts have not been prepared in a¢cordanc8 With the rn8lhod5 and principles of the Siatement of
Recommended Praciicèfor8ccountin9 and reporl.ng bycharil.eslapplicabletocharitiespreparingtheiraccounts in
ac¢oTdance with the Finaneial Reporting Standard applicable in Ihe VK and Republicof Ir818nd IFRS 10211.
I have no concerns and have corne across no other matters in connection wlth Ihe examination to which attentlon
should be dr
wn in thSs report in orderto enable a properunderstanding ofthe accountsto be reachgd.
Signed..
ncenlChandlerACA FCCA
lrtstilut8 of Chartarèd AcGo(mt8nl8 in England wjd W8198
MO0￿ G￿en
CharteredAccountants
22 Friars
Sudbury
Suffolk
COI0 2AA
Dats 12.10.2022

Sudbury & District Citizens Advice
statement of financial activities (including income and expendlture account> forthe year
ending 31 March 2022
2022
2021
Unrestricted Restricl•d Total funds
funds
funds
Total
funds
Note
Income
Grants and donalions
Other charitable activities
Investment income
Total Income
Expendlture
Charitable activities
111.247
173,821
285.￿8
27
351.835
15
795
352.645
106
111,380
173,821
285,201
37,050
239,663
276,713
264.155
Totsl expenditur
37.050
239.663
276.713
264.155
Net incomel(oxp8ndlturel for
th6 yoar
Tran$f•rs b¢tr4een funds for
thg yoar
Net mov8m•nt in funds for
the year
74,330
{65.842)
88.490
138,849)
38,849
35,481
126,993)
8,488
88.490
Reconciliation of funds
Total funds brought forward
Total funds carried forward
232.925
268,406
59.086
32.093
292,011
300.499
203,521
292,011
The gtslement of financial activities includes all gains and losses recognised in the year. All income
and expenditure derives from continuing activities.

Sudbury & Dlstrict Citizens Advice
8alanee sheet as at 31 March 2022
2022
2021
Note
Flxed assets
12
Cuffent assets
Debtors
Cash al bank and in hand
Total current a￿t9
13
8.974
303,795
312,769
305,503
304503
Llabllltles
Creditors.. falling due within one year
Net current assets
14
112.2701 {14,1601
300,499
291.343
Total assets less current liabilities
300.499
292.011
Credltor8- falling due after more than onè y￿r
Net a55ets
300,499
291011
Funds of the Charlty
Reslricled funds
Unrestricted f unds
Totsl charity funds
15
32.093
268,406
300,499
59.086
232,925
292.011
For the year ending 31 March 2022 Ihe charity was entitled to exemption from audrt under section 477 of
the Companies Act 2006 ￿lating to small companies.
Dlreclors. ￿Sponsibl1111eS'.
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.,
The directors acknowledge their responsibilities for complying wth the requirements of the Act
th respect to accounllng records and the preparation of financial slatem8nts.
These financial ststements have been prepared in accordanee vAth the provislons appllcable to
companies subjgct to the small companies, regSma.
The notes at page9 12 to 22 form part of these accounts.
These financlal statements were approved by the board of Ituslees and authorised for issue on
12th
October
2022
and
are
signed
on
behall
of
the
board
by..
A W Broilhwaite IChair}Trustee
S Bartlett tffyasurer) Tnjstee
10

Sudbury & Dlstrict Citizens Advlce
ststement of cash flows for the yèar ending 31 March 2022
2022
2021
Unrestrlcted Restricted
fvnds
funds
Total funds
Totsl
funds
Note
Cash usgd in op9rallng
acllvlll8s
Cash flows from inv•sting
a¢tiviti85
Inte￿st income
Purchase of taThJible f Ixed
assets
Cash provldgd by lusgd Inl
Invasllng actlvltles
Cash flows from financing
activitie5
18
34,153
135,967}
11,814)
61,094
106
106
106
106
795
Repayment of borrowing
Cash used In flnanelng
activities
In¢rea$elldecreosel in ￿$b at
bank and in hand In the year
Cash al bank and in hand at tha
beginning of the year
Total cash at bank and in
hand at the end of the year
34,259
{35,9671
{1.7081
61,889
246,417
280.676
59086
23.119
305,503
303,795
243,614
305.503

Sudbury & District Cltlzens Advlce
Notes to the Flnancial Statements
Accounting p¢li¢ies
The principal accounting policies adopled, judggments and k8y sOu￿9S of eslimalion uncwtainly in the
preparation of the financial slalements are as follows=
& Basi8 of preparation
The financi81 statements have been prepared in accordanoe with the Charities.. Statement of
Recommended Practice lappllcableto cha￿tIeS pr&partng Ih8sr accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)) {issued in
October 20191 (Charities SORP IFRS 1021), the Fina￿la1 Reporting StaThJ8rd applicable in the
UK and Republic of Ireland IFRS 102) and the Companies Act 2CJO6,
Sudbury & District Citizens Advice meets the def inilion of a public benefit entity under FRS 102.
Assets and liabilities are initially ￿COgnised at historical cost ortransaction value unless
olherwse stated in the relevant accounting pollcy notelsl.
b. Going concgm
accounts have been prepared on the going conceTn basis and Ihe trustees believe that
no material uncertainties exist. The trustees have considered the level of f unds held and the
expected income and expenditure forthe next 12 months when aulhorising these financial
statements. The budgeted income and expenditure are sufficient with the 18vel of reserves for
the charity lo be able to contlnue as a going concern.
c. Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's pury)oses.
Designated funds are Ltnreslricled f unds e8miarked by the trusteès forparticular future project
or commltmenl.
Restricted funds are subjected to ￿trictiOnS on their expenditurg declared by the donor Of
through the terms of an appeal and fall into one of two subryclasses.. reslricled income funds
or endowment f unds.
d. Income
All Income is include(S in the slalemenl of flnanclal actlvities when entitlement has passed to
the charity, it is probable that the economic benefits assoclaled with the transaction will flow
lo the charity and the amount can be reliably meaSL¥ed. The following specific policies are
applied lo particular categories of income:
income from donallons or grants is recognised when there Is evldence of entillemenl lo
the gift. receipt is probable, and its amount can be measured reliably.
income from donated goods is measured at the fair value of the goods unless this is
impractical lo measure reliably. In whlch case the value is derived from the cost to the
donor or the estimated resale value. Donated facilities and seNices are recognised in the
accounts when received if value can be reliably measured. No amounts are included
forthe contribution of general volunt88rs.
e. Expenditurn
Expendilura is racognised on an accruals basis a5 a liabilrty Is incurred. Exp8nditure includes
12

Sudbury & Dlstrict CitizensAdvice
Notes to the Financial Statements
any VAT whlch cannot be fully recovered. and is classified under headings of the stalgmont of
financial activilies to which it relates:
expenditure on raising funds includes the costs of all fU￿1raIsIng actlvi1Ses. events. rK)n-
charitable trading activities. and the sale of donated goods.
expendrture on Ch￿table activities includes all c051s incurred by a charity in undertaking
activities that f urther its charitable aims for the benefit of ils beneficiaries, including tho59
support costs and Costs relating lo thg govemance of the charity apportioned lo charitsble
aclivilles.
f. Operatin9 leases
Lease paymenls are recognised as an expense over the lease lemi on a straigh14ine basis.
The aggwate benefit of lease incentives Is recognised as a reduction to expense over the
lease lern, on a slraighl-line basis.
g. Tangible ass8ts
Tangible assets are initially recorded at cost, and subsw4uenlly staled al cost less any
accumulated depreciation and impaimient losses.
h. Depreclation
DepreGialion is calculated so 8s to ￿lte off the cost or valuation of an asset, le55 its residual
value, over the useful eCOr￿Mie life of that asset as folkjws:
Off ice equipment.. 25¥. - 33% Str8ight line
Impalmient of fixed assets
A review for indicators of impairment is caryied out at each raporting date. with the
recoverable amount belng estlmaled where such indicators exist. Where the carrylro value
exceods the recoverable amount. thg asset is impaired accordingly. Prior impairm8nls a
so reviwwj forpossible Teversal al each reporting date.
Debiors
Trade and other debtors are reGogrMzed at the settlement amount due. Prepayments are
valued al the aMo￿t prepaid.
Cash at bank and in hand
Cash al bank and cash in hand Ir￿ludeS cash and short term highly liquid investments with a
short maturity of three months or less from the date of acquisition or opening of the deposit or
similar account.
Creditors and prov181on8
CtEditors and provisions are recognised ￿ere the charity has a present obligation resulting from
a past event that will probably result in the transfer of funds to a thSrd party and the amount due to
settle the obligation can be measured or eslimated reliably. Creditors and provisions are nomally
recognised al their selllement amount after allovANJ forany trade discounts due.
m. Flnan¢lal Instruments
13

Sudbury & Distrlct citlzens Advlce
Notes to the Financial Statements
A financiai asset or a financial liability is recognised only when entity becomes a party lo
the conlrydclual provision5 of the Instrument.
Baslc financial instruments are initialty recognlsed 81 the amount receivable or payable
including any related I￿nsaCtIon costs, unless the arrangement constitutes a flnancing
transaction, where it is recognised al the Present value of the future payments discounted at
a market rale of interest f or a similar debt inslwmenl.
Current assets arKI current liabilities are subsequently measured at the cash or other
considerdtion expected to be pamd or re￿Ved and not (Siscounted.
Debt instFuments are subsequently measured at amortised cost.
Legal status of the company
The Charity is a company limited by guarantee. None of the trustees have a beneficial interest in
the company. All of the tnjslees are members of the company and guaranteè lo conlribule £1 in the
event of a winding up.
InGome from donations and grants
2022
2021
Donations
Grants (note 4)
4,026
281.042
285,068
8,239
343,596
351.835
The income from donations and grants was £285.068 {2021'. £351,835) of ￿lCh £111.247 was
unrestricted 12021= £125.6461 and £173.821 restrictgd12021'. £226,189).
The Trust benofits gwlly from the involvement and enthusiastic support of its volunteers. details of
which are given in our annual ￿ptsrt. In accordancè with FRS 102 and the Charities SORP {FRS 102},
the economic contribution of general VO￿nteerS is not recognised in the accounts.
14

Sudbury & District Citizens Advice
Notes to the Financial Statements
Income from grants
2022
2021
Unrestrl¢ted
Sudbury Town Council
Suffolk County Councll
Hadleig h Town Council
Babergh Oistrict Council
Other Parish Councils
Suffolk Community Foundation
Sudbury Munlcipal Chaibty
8,250
38,171
800
53.500
8,000
54,607
600
53,500
700
6,000
50D
107.221
117.407
Restricted
Other grants
Suffolk Community Foundation
National Citizens Advico
Citiz8ns Advice
Best Practice Lead
Citizens Advice - EAP
Citizens Advice
Help to Claim
Reaching Cornmunities
MAPS
SASS
Lollery Fund - Debt project
Suffolk Family Carers - CFH
4,037
26,101
17,300
39,634
8,100
26,492
48,56D
17,212
3,900
30.503
5,700
12,765
48,919
27,624
12,413
35,897
173,821
34,853
226,189
Total Grants
281.042 343,596
Income from other charitable activities
Unrestricted
Funds
2022
Unrgstrictgd
Funds
2021
Fundralsing Events
other Income
15
27
15
Investment income
Unrestricted
Funds
2022
Unrestricted
Funds
2021
Bank inlerest receivable
106
795
15

Sudbury & District Citizens Advice
Notes to the Financial Statements
Kponditure on charitable actlvlllos
2022
2021
Staff costs
Wag8s and salaries
Staff tralnlng and IRvel
228.011
3.252
231.263
222.080
1.862
223.942
Office ¢0sts
IT equipment and support
Office equipment
Insurdnce
general
Payroll 8nd accountiro fees
Postage
Prtnling and stationery
Telephone and communScatlon
Other
2.475
16
(661
1,764
475
1,020
3.716
251
1.294
4,621
320
1,615
3,438
1,108
14.293
Premisos costs
Rent
Rates
Light and hoat
Insurance
Cleaning and maintenance
Other
15,0(Xl
2,483
16,520
3.483
2,856
935
857
549
24200
2.110
1,300
24.941
Govarnancè
Independent examinets fee
Other
1,2Th)
4,084
5.284
2,352
4152
Other costs
Publicity arKI promotion
Miscellaneous
Depreci81ion
192
72
668
932
129
182
666
977
Totsl expenditure on chaTitable activities
276,713
264,155
16

Sudbury & Distrlct citlzens Advlce
Notes to the Financial Statements
mè
ne is stated after charging..
2022
2021
Ilon of taroiblefixed assets
666
Jent examlnors f90S
2022
2021
'able lo the independent examiner for independent examination of the
statements
1,200
1.8
10
Costs
staff costs and employee beneflls forth8 l0POrting period are analysed as follows
2022
2021
and social security costs
CQSts
221,271
6,740
228,011
215,051
7,029
222.080
age head count of employee5 during the year was 15 {2021.'17)
)yee received employee benefit5 of more than £60,000 duriThJ the year12021.' nil)
5 remun8ratlon and gxpgnses
3es received any remunerdlion duriro the year. The charity reimbursed trustees for expenses
amounting to £nil12021'. £nill
17

Sudbury & District Citizens Advice
Notes to the Financlal Statements
12 Tangible fixed assets
Plant and
Machinfjry
Fixtures and
Fittings
Computer
Equipmenl
Tolats
COST
At 1 April 2021
Additions
8,982
371
13,068
13,
As 31 March 2022
8,982
371
13.068
13,068
DEPRECIATION
Al l April 2021
Charge foryear
8,982
371
12,400
668
12.4
At 31 March 2022
371
13,068
13,068
NET BOOK VALUE
At 31 March 2022
At 31 March 2021
668
13 Debtots
2021
Prepayments and accru8d Income
8.974
14 Crodltors. Amounts falling within ono yoar
2022
2021
Accruels and deferred Sncome
Social security ané other taxes
7.368
4,￿2
9.140
5,020
12,270
14,160
18

Sudbury & Dlstrict Citizens Advlce
Notes to the Financial Statements
15 Anatysls of charltable funds
Transfvrs
between
Funds
At
31.3.22
1.4.21
movgment
In funds
Unrestrlctsd Funds
General Funds
232.925
74,330
{38,8491
268,406
Restricted Funds
Suffolk Community FouThaalion
Citizens Advice
SuffolkFamily Carers
Debt Lottery Fund
Community Lottery FUTh
5,724
51,946
18.6131
119.8531
118,6071
{12.413)
6,356
165.8421
8,4B8
32.093
1e,607
12,413
4.940
38,849
1.416
59,086
292011
32,093
300,499
Incoming
R¢$our¢es
$our¢¢$
Expended
Movement in
funds
Unrestrlcted Funds
Gener81 Fund
111.380
137,050}
74.330
Rostrlctsd Funds
Suffolkcommunty Foundalhn
Cibzens Advice
Suffolk Family Carers
Debt Lottery Fund
Communty Loltery Fund
18.6131
196,4451
154,5041
124,8261
155.2751
1239.6631
(8.6131
119,8531
118,6071
112.4131
{6.3561
165.8421
76,592
35,897
12,413
48.919
173,821
285,201
1276,7131
8A88
19

Sudbury & Dlstrlct Cltlzens Advlce
Notes to the Financial Ststements
Anatysls of ¢harftablg funds {comparatlvo$}
At
1.4.20
Net
movement
In funds
Transfers
31.3.21
Funds
Unrestrlcted Funds
General Funds
156,407
91,588
115,0701
232,925
Rgstricted Funds
Suffolk Community Foundation
Citizens Advice
S￿l01k Famlty Carers
SLrffolk County Council
Community Lolt8ry Fund
5.116
35.438
6,5K)
608
16.508
113.290)
18,3401
1,416
13,0981
88.490
5,724
51.946
6.730
8.340
1,416
59,086
292,011
47,114
203,521
Incomlng
Resources
Resources
Expended
Movement In
funds
Unrestrlcted Funds
G8neTal Fund
147.793
156.206)
91.588
R&stricted Funds
Suffolkcommunty Foundation
Cilzens Advice
SuffolkFamily Car8rs
Suflolkcounty Council
ommunty Lottery Fund
26,101
91,438
34,853
3.900
48.560
204,852
125.4931
174,9301
148,1431
112,2401
147.1441
1207,9501
16,508
113.2901
{8.3401
1.416
13,0981
352,645
1264.1561
88,490
20

Sudbury & Dlstrict Citizens Advlce
Notes to the Financial Statements
16
Flnanclal Commltments
Total commitments undor noTrcancallabla op8Trting1gases are as
follows..
2022
2021
Amounts due wilhin one year
Amounts due between one arKI 5 year5
15,000
37.500
52,500
15,000
52,50D
67,500
17.
R•latod partlas
There have been no ￿ated party transactions in this or the previous reportlng ye8r.
18.
Reconciliation of net movement In funds to net cash flow from operatlng actlvlties
2022
2021
Unrestricted Restricted Total funds Totsl funds
funds
fvnd$
Net movement in funds
Add back depreciation charge
Deduct interest income shown in
investing activities
Decreasellincrease) In stock
Decwsel{increase) in debtors
tncreaselldecrease} in credito
Net cash used in operating activitles
35.481
{26,993)
8,488
88,490
66
I1(￿)
1795)
(8.9741
18,9741
11.8901
11,8141
1.495
128,7621
61,094
{1.890}
34.153
135,9671
19.
Employee Bengfits Obllgatlons
The Bureau is a partlcipating employer in Th9 Pensions Trust's Gr0￿h Plan, thlch comprises
Series 1 to d. The plan is funded and is not contracted out of the state scheme. Seises 1 to 3
constilutg a mufti-employer pension plan, where the assets are ¢Owmingled for investrnent purposes.
and benefits arè paid out of the plan's total assets. It is not possible in the nomial course of events to
idenlify on a reasonable and con518lenl basis the share of the undetying assets and liabililies
belonging lo indivbdual participating employers.
A full actuarial valuation for the scheme was carried out at 30 September 2020. This vatualion showed
assets of £800.3m. liabilities of £831.9m and a deficit of £31.6m.
Employers participating in Series 1 and 2 of Growth Plan ar8 baing Tequired to make addiliona
contributions to help lo eliminate this deficit. The Bureau has never participated in these Series.
Whilst unlikely. il cannot totaiy be ruled out that such eontributions may arise in the lu¢ure in respect
of the Bureau's past membership of Series 3 of the growth plan.
21

Sudbury & Dlstrlct Cltizens Advice
Notes to the Financial Statements
20. Contlnggnt Llabilltles
The Pensions Act 2011 retrospactivaly allarod the definition of Series 3 of the Growth Plan so that il
became categorised as a 'defined benefit. arrangement. As such. it is anticipated that employer5
such as the Bureau which participated in Series 3 wll be Ilable to meet a share of the deflciton a
buy4Jul basis if they leave the Growlh Plan.
The Bureau's estimatad debt on withjrawal at 301h September 2021 15 £4066.
The Bureau has not provided for this liability in t￿e financial stalements since it has no
dernonslrable commitment lo withdraw from the Growth Plan. Ir immediate withdrawal from the
Scheme were to be made, then sufficient cash reserves are Wd to settle the contirMJerrt liability.
thout impactirwJ on day-to-day operations.
21.
Analysis of assets by fund type
2022
Unrestr￿ted Re$tri¢ted Totsl
Fund5
Funds
Funds
2021
Unrastric￿j R8slrict8d Total
Funds
Funds
Funds
Flxed assets
Debiors
C3sh aibank an¢J In hand
Cr￿1110r5..f3llhgdUeWlthlno￿8Year
668
668
8.974
23.119
8,974
303.795
112,2701
280.676
112.2701
246,417
114.1601
59.086 305,503
114,1601
Not 8s$ots
268,406
32P93
300,499
232,925
59.086 292.011
22